Legal Opinion
Franzwa v. Oregon Department of Revenue (In Re E.W. Shields, Inc.)
United States Bankruptcy Court, D. Oregon
Decided October 12, 1983No. 19-60592PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM GRANTING JUDGMENT TO DEFENDANT, OREGON DEPARTMENT OF REVENUE
DONAL D. SULLIVAN, Bankruptcy Judge.
The trustee seeks to avoid as preferential the payment of some $65,507.99 to the Oregon Department of Revenue (Department). Both sides have in effect moved for summary judgment. The Court has concluded that the Department is entitled to judgment.
The parties agree that the elements of a voidable preference existed at all relevant times. The undisputed facts are as follows: Prior to filing bankruptcy, the debtor owed substantial withholding and Tri-Met taxes. On May 27, 1982, distraint…
2Cases cited7 opinions
- United States v. City of New BritainSupreme Court of the United States · 1954
- Anaconda Co. v. Department of RevenueOregon Supreme Court · 1977
- In the Matter of Thriftway Auto Rental Corp., Bankrupt. United States of America v. Robert P. Herzog, TrusteeCourt of Appeals for the Second Circuit · 1972
- In the Matter of Sylvin S. Perry, Bankrupt. Franchise Tax Board of the State of California v. Curtis B. Danning, Trustee-AppelleeCourt of Appeals for the Ninth Circuit · 1974
- United Finance Co., Gladstone v. KingOregon Supreme Court · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In Re DarnellUnited States Bankruptcy Court, W.D. Kentucky · 1986
- Barstow v. Internal Revenue ServiceDistrict Court, D. Alaska · 2001